SATYAM SECURITIES & FINANCE PVT. LTD.,KOLKATA vs. I.T.O.,WARD-5(2), KOLKATA

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ITA 213/KOL/2020Status: HeardITAT Kolkata05 January 2022AY 2012-132 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal held that passing an ex-parte order without hearing the assessee violates the principles of natural justice. Therefore, the order of the CIT(A) was set aside.

What were the facts?

The assessee's appeal before the CIT(A) was dismissed ex-parte as no one appeared on the hearing date. The assessee claimed to have filed an online adjournment application prior to the hearing.

What were the issues?

Whether the CIT(A) erred in passing an ex-parte order without considering the assessee's adjournment request, thereby violating natural justice principles.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “A” BENCH, KOLKATA

Before: Shri A. T. Varkey, JM & Shri Rajesh Kumar, AM]

Pronounced: 05.01.2022

ORDER Per Shri A.T.Varkey, JM This is an appeal preferred by the assessee against the order of Ld. CIT(A)-10, Kolkata dated 16.12.2019 for AY 2012-13.

2.

None appeared for the assessee. However, from a perusal of the grounds of appeal it is noted that the assessee’s main grievance is against the action of the Ld. CIT(A) to have passed the ex parte order without hearing the assessee. It is noted that the Ld. CIT(A) has passed the ex parte order taking note of the fact that none appeared on 10.12.2019. However, it has been noted from the grounds of appeal that the assessee had filed on line adjournment application on 09.12.2019. The assessee’s main grievance is that the Ld. CIT(A) without hearing it had adjudicated the grounds of appeal raised by the assessee. We note that the Ld. CIT(A) taking note that none appeared on behalf of the assessee on 10.12.2019 has passed the impugned order upholding the action of the AO and confirmed the additions. It is noted from the grounds of appeal raised by the assessee before us that it had preferred an adjournment application on 09.12.2019 praying for adjournment of the hearing fixed on 10.12.2019. If that is so, the Ld. CIT(A) ought to have adjourned the matter rather than disposing of the appeal ex-parte. Be that as it may, the impugned order passed without hearing the assessee is in violation of Natural Justice and, therefore, we are inclined to set aside the order of Ld. CIT(A) and direct him to decide the appeal on merits

Satyam Securities & Finance Pvt. Ltd., AY: 2012-13 and if necessary to take the remand report from the AO in case if the assessee is producing any new evidence to substantiate its grounds of appeal. We also direct the assessee to file written submission as well as the documents to substantiate the grounds of appeal and to be diligent and prompt before the Ld. CIT(A) and the Ld. CIT(A) to decide the grounds of appeal in accordance to law.

3.

In the result, the appeal of the assessee is allowed for statistical purposes.

Order is pronounced in the open court on 5th January, 2022. Sd/- Sd/- (Rajesh Kumar) (Aby. T. Varkey) Accountant Member Judicial Member Dated: 05.01.2022 JD(Sr.P.S.)

Copy of the order forwarded to: 1. Assessee – M/s. Satyam Securities & Finance Pvt. Ltd., 7A, Old Wing, 2nd floor, Bentinck Street, Kolkata-700 001.

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